The Revenue Commissioners have been granted authority to veto tax clearance certs for individuals who are found not to have paid the new tax – which comes into force in July.
The move places increased pressure on self-employed workers to comply with the tax, as withdrawing their tax clearance cert could severely restrict their ability to trade.
Revenue briefing notes also show that self-employed people or companies that do not pay the tax will also be liable to a late filing surcharge on income tax or corporation tax returns. Interest will be charged at 8% per annum, while penalties will also apply.
Letters explaining the property tax will be sent to householders around the country from the middle of next month. It will include estimates of what they will be expected to pay.